2021-03-31-accounts

CHARITY REGISTRATION NUMBER: 1076284

FEDERATION OF PATIDAR ASSOCIATIONS Unaudited Financial Statements

31 March 2021

RMR PARTNERSHIP LLP

Chartered accountants 3rd Floor, Vyman House 104 College Road Harrow Middlesex HA1 1BQ

FEDERATION OF PATIDAR ASSOCIATIONS

Financial Statements

Year ended 31 March 2021

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	7
Statement of financial activities	8
Statement of financial position	9
Notes to the financial statements	10

FEDERATION OF PATIDAR ASSOCIATIONS

Trustees' Annual Report

Year ended 31 March 2021

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.

Reference and administrative details

Registered charity name FEDERATION OF PATIDAR ASSOCIATIONS Charity registration number 1076284 Principal office 22 London Road Wembley Middlesex HA9 7EX

The trustees

B K Patel R R Patel N I Patel P C Patel J C Patel Company secretary A Patel Independent examiner RMR Partnership LLP Mahendra Pattni FCA 3rd Floor, Vyman House 104 College Road Harrow Middlesex HA1 1BQ

1

FEDERATION OF PATIDAR ASSOCIATIONS

Trustees' Annual Report (continued)

Year ended 31 March 2021

Structure, governance and management

The Charity is an unincorporated charity, governed under a Constitution adopted on 23rd April 1999 as amended on 19th February 2002 and is a registered charity, number 1076284.

The trustees are elected by the delegate members and serve for five years after which period they may put themselves forward for re-appointment. The constitution provides for a maximum of 6 trustees.

Trustees meet on a monthly basis and agree the broad strategy and areas of activity for the Charity, including consideration of investment, reserves and risk management policies and performance.

The operational and day to day management of the Charity affairs are carried out by the Trustees and an Executive Committee which includes the President, the Vice-Chairperson, the Secretary, the assistant Secretary, the Treasurer, Public Relation Officer and 9 members. It also has paid staff of seven fulltime and 5 part time staff members.

Objectives and activities

Constitution

The principal Objectives of the Charity are:

The advancement of the Hindu Culture throughout United Kingdom

The relief of poverty, sickness and distress and in particular to render whenever and wherever possible financial assistance to the poor and

The provision or assistance in the provision of facilities for education, recreation and other leisure time occupation for the benefit of the members of the community in particular those of The Patidar Community in the United Kingdom, in the interests of social welfare and in order to improve their quality of life

To Support, Promote or undertake activities for such other Charitable purposes as the Charity shall from time to time think appropriate.

Use of volunteers

Volunteers are an important resource in our community work. Volunteers are involved in most of the activities of the Charity who regularly give up their time and are available whenever the Charity needs their services.

All of the trustees and Executive Committee and volunteer members give their time freely. We encourage all members of the community to be involved in voluntary activities and to share their skills with others.

2

FEDERATION OF PATIDAR ASSOCIATIONS

Trustees' Annual Report (continued)

Year ended 31 March 2021

Achievements and performance

How our activities deliver public benefit

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide public benefit to those who attend the Federation and participate in the wider community of Greater London and Home Counties.

Community Activities

Senior Citizen Social Club

Federation of Patidar Associations runs senior citizen social club from Monday to Friday at 10am. The club provide various activities like reading Gujarati newspapers & magazines regularly, discussion forum on topics of Health, Family, Nature. The aim of the club is to enhance the Social Skills of getting out and meeting people, Independence and to overcome the feeling of Isolation.

Senior Citizen Social Club is always looking at new ways of keeping the activities exciting and interesting.

Over the last few years the emphasis has been on the health and wellbeing, and yoga has been a great activity with yoga sessions held three times a week. All the sessions are over booked and there is usually a waiting list. Other activities include outings; picnics, trips to seaside and temples. Talks on health and wellbeing and awareness on various illnesses are for the member. Members celebrate Indian festivals as well as Christmas. Bingo which now takes place at least twice a month and has been popular. The activities take place during the daytime so that great number of people can participate. Planned activities to include IT, intergenerational, cookery and healthy eating. The membership is over 200and new members are always welcomed.

London Road Nursery

Nursery continues to provide a valuable service for the local community and in particular for those parents who want to go back to work. Places available are both full and part-time, central location with easy access to public transport makes it attractive for working parents. The nursery is registered with OFSTED and currently takes care of 49 children including 9 babies. The new staff room has space for staff to take a break and also work on their development. The nursery is open Monday to Friday, 8am to 6pm and provides care for children aged 6 months to 5 years.

Information and help is provided in obtaining child education and CAP Grant and Tax Credit for parents who have low income and attending college.

Performing Arts

The Federation believes that the performing arts from the Indian sub-continent have an important role to play in a multi-ethnic society both in continuing a tradition and educating others about it and in contributing to the fusion projects, which can enrich the arts of a multi ethnic society.

Under the banner of Encee Arts, performing arts are delivered through its weekly classes of classical and bollywood, music, stage plays that provide an opportunity for people to develop their performing skills. Entertainment for the audience and many of these are to help raise awareness on health & wellbeing, social injustices etc. Students get an opportunity to perform on stage and often invited to perform at community events. Emphasis is to develop community arts where people of all ages can take part.

3

FEDERATION OF PATIDAR ASSOCIATIONS

Trustees' Annual Report (continued)

Year ended 31 March 2021

Performing arts facility has become a valuable resource for local and wider art groups from all sections of the community.

Celebrating Festivals

Federation continues to celebrate festivals like Diwali, Holi, Navratri etc. where the people of all age groups come together and take part. Celebration of Festivals provides an ideal environment where children, young and elderly people can meet and learn from each other.

Youth Activities

Youth activities include table tennis, board games, debate groups and getting involved in planning and organising of events. Further work needs to be done for young people and projects will be developed with the involvement of young members.

The Federation's Building in Wembley is a venue for functions, classes, workshops, seminars, meetings, exhibitions, stage shows, rehearsal space and a very valuable recreational resource for the local and wider community. Upgrading and refurbishment of the building is ongoing to provide an excellent facilities for all events.

We are pleased that the Centre is extensively used by many local community groups for various activities that include people of all cultures and age groups.

Financial review

The trustees consider the financial results and the balance sheet position to be satisfactory. The financial results for the year are set out on pages 8 and 9.

Risk Management

The trustees have considered the major risks to which the charity is exposed and have reviewed those risks and have established systems and procedures to manage those risks. The trustees consider the liabilities to the bank to be the charity's major risk and are assessing various options to minimise this risk. They review this risk regularly at their meetings. The trustees are satisfied that the systems are in place, or arrangements are in hand to manage the risks that have been identified, in particular ensure the finances of the charity are under review and adequate insurance cover is in place.

4

FEDERATION OF PATIDAR ASSOCIATIONS

Trustees' Annual Report (continued)

Year ended 31 March 2021

Plans for future periods

Reserves Policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between 6 to 12 month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in the funding they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.

Investment and Management Powers

These are vested in the Trustees' and are governed by the Constitution of the charity. The Charity has no long term investments.

Fundraising activities

The charity relies on grants and donations identified in the accounts. In addition to these there have also been other fundraising activities.

Covid 19

The activities of Federation of Patidar Associations were suspended due to the Conronavirus (Covid19), and subsequent Locked Down announced by the Government.

London Road Nursery was closed due to Pandemic and the Locked Down, however following government guidance for education institutions and other essential services, the nursery reopened after a brief spell of closure. Once opened, physical attendance had dropped and new way of virtual teaching was introduced using computers/tablets.

The Trustees have considered the effect of the Covid-19 outbreak and consider that the outbreak is likely to cause a significant disruption to the Charity's business. The charity has accessed the Covid 19 grant and furlough job support facilities provided by the government which has enabled the charity to meet part of its running expenses. However, the Trustees are confident that the Charity can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operation for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Future Developments

The charity will continue to seek additional funding from other sources to increase its activities and meet the financial obligations to the bank. It will work with other local organisations to set up and develop partnerships for further community developments.

5

FEDERATION OF PATIDAR ASSOCIATIONS

Trustees' Annual Report (continued)

Year ended 31 March 2021

10/05/2022

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

............................................ B K Patel Trustee

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FEDERATION OF PATIDAR ASSOCIATIONS

Independent Examiner's Report to the Trustees of FEDERATION OF PATIDAR ASSOCIATIONS

Year ended 31 March 2021

I report to the trustees on my examination of the financial statements of FEDERATION OF PATIDAR ASSOCIATIONS ('the charity') for the year ended 31 March 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

............................................

RMR Partnership LLP

Mahendra Pattni FCA Independent Examiner 3rd Floor, Vyman House 104 College Road Harrow Middlesex HA1 1BQ

10/05/2022

7

FEDERATION OF PATIDAR ASSOCIATIONS

Statement of Financial Activities

Year ended 31 March 2021

			2021		2020
		Restricted	Endowment
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Other trading activities	4	207,561	–	207,561	367,168
Investment income	5	1,836	–	1,836	20,200
Other income	6	158,603	–	158,603	–
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total income		368,000	–	368,000	387,368
		৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities	7,8	337,021	–	337,021	394,024
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total expenditure		337,021	–	337,021	394,024
		৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net income/(expenditure) and net
movement in funds		30,979	–	30,979	(6,656)
		৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward		1,381,226	975,748	2,356,974	2,363,630
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total funds carried forward		1,412,205	975,748	2,387,953	2,356,974
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 18 form part of these financial statements.

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FEDERATION OF PATIDAR ASSOCIATIONS

Statement of Financial Position

31 March 2021

		2021	2020
	Note	£	£
Fixed assets
Tangible fixed assets	13	2,305,258	2,373,904
Current assets
Debtors	14	4,632	4,632
Cash at bank and in hand		205,598	97,468
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
		210,230	102,100
Creditors: amounts falling due within one year	15	23,877	15,950
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net current assets		186,353	86,150
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total assets less current liabilities		2,491,611	2,460,054
Creditors: amounts falling due after more than one year	16	52,347	51,769
Provisions	17	51,311	51,311
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Net assets		2,387,953	2,356,974
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
Funds of the charity
Endowment funds		975,748	975,748
Restricted funds		1,412,205	1,381,226
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total charity funds	19	2,387,953	2,356,974
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶

These financial statements were approved by the board of trustees and authorised for issue on 10/05/2022 ........................, and are signed on behalf of the board by:

............................................ B K Patel Trustee

The notes on pages 10 to 18 form part of these financial statements.

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FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements

Year ended 31 March 2021

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 22 London Road, Wembley, Middlesex, HA9 7EX.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Federation of Patidar Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Reconciliation with previous Generally Accepted Accounting PracticeReconciliation with previous Generally Accepted Accounting Practice

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FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2021

3. Accounting policies (continued)

Going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements and have reviewed cash flow forecasts and budgets in performing this review.

The Trustees have considered the effect of the Covid-19 outbreak and consider that the outbreak is likely to cause a significant disruption to the Charity’s business. However, the Trustees are confident that the Charity can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operation for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Funds structure

Unrestricted income funds comprise funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees' ,at their discretion, have set aside resources for a specific purpose.

Restricted funds can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

New building funds are used only against the expenses related to the upkeep and maintenance of the property and to pay off any debts related to the property.

Incoming resources

All income from grants, donations, subscriptions are shown in the accounts in the period in which they are receivable. All income from fund raising activities is shown gross, with the associated costs included in fundraising costs. All charitable activities income is recognised when received. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services donated by volunteers has not been included in these accounts, except where the services provided are in the nature of professional services where a fee would otherwise be charged, in which case the donated service is valued at chargeable rate.

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FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2021

3. Accounting policies (continued)

Resources expended

Expenditure is recognised when a liability is incurred. Funding provided through contractual agreements and performance related grants are recognised as goods or services are supplied. Other grant payments are recognised when a constructive obligation arises that would result in the payment being unavoidable.

Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Grants payable are payments made to third parties in the furtherance of the charitable objectives of the Trust. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition,or the recipient has a reasonable expectation that they will receive a grant and any condition attaching to the grant is outside of the control of the Trust.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property - 2% straight line ( over 50 years) Fixtures and fittings - 25% reducing balance

Depreciation is provided on the tangible fixed assets at rates calculated to write off the cost of the asset over it's expected useful life, at the following rates:

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2021

3. Accounting policies (continued)

Impairment of fixed assets (continued)

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in income or expenditure unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in the statement of financial activities in the period it arises, and is allocated to the appropriate expenditure heading.

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FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2021

3. Accounting policies (continued)

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship (see hedge accounting policy).

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Other trading activities

	Restricted	Total Funds	Restricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Nursery classes and other activities	188,169	188,169	363,943	363,943
Encee academy	19,392	19,392	3,225	3,225
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	207,561	207,561	367,168	367,168
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

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FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2021

5.	Investment income
		Restricted	Total Funds	Restricted	Total Funds
		Funds	2021	Funds	2020
		£	£	£	£
	Income from investment properties	1,836	1,836	20,200	20,200
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
6.	Other income
		Restricted	Total Funds	Restricted	Total Funds
		Funds	2021	Funds	2020
		£	£	£	£
	JRS Grant	158,603	158,603	–	–
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶
7.	Expenditure on charitable activities by fund type
		Restricted	Total Funds	Restricted	Total Funds
		Funds	2021	Funds	2020
		£	£	£	£
	Management and administration costs	327,634	327,634	384,604	384,604
	Support costs	9,387	9,387	9,420	9,420
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
		337,021	337,021	394,024	394,024
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
8.	Expenditure on charitable activities by activity type
		Activities
		undertaken		Total funds	Total fund
		directly Support costs		2021	2020
		£	£	£	£
	Management and administration costs	327,634	–	327,634	384,604
	Governance costs	–	9,387	9,387	9,420
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
		327,634	9,387	337,021	394,024
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
9.	Net income/(expenditure)
	Net income/(expenditure) is stated after	charging/(crediting):
				2021	2020
				£	£
	Depreciation of tangible fixed assets			68,646	68,829
				৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
10.	Independent examination fees
				2021	2020
				£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial statements			1,800	1,800
				৶৶৶৶৶৶৶	৶৶৶৶৶৶৶

15

FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2021

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2021	2020
	£	£
Wages and salaries	220,064	232,901
Social security costs	6,792	8,136
Employer contributions to pension plans	2,012	2,754
Other employee benefits	499	3,010
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	229,367	246,801
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

The average head count of employees during the year was 20 (2020: 21).

No employee received employee benefits of more than £60,000 during the year (2020: Nil).

12. Trustee remuneration and expenses

No members of the trustees received fees or expenses in the year.The total amount of £ Nil (2020: £nil) was paid in the period in respect of fees and expenses.

13. Tangible fixed assets

		Freehold	Fixtures and
		property	fittings	Total
		£	£	£
	Cost
	At 1 April 2020 and 31 March 2021	3,405,040	18,372	3,423,412
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
	Depreciation
	At 1 April 2020	1,033,322	16,186	1,049,508
	Charge for the year	68,100	546	68,646
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
	At 31 March 2021	1,101,422	16,732	1,118,154
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
	Carrying amount
	At 31 March 2021	2,303,618	1,640	2,305,258
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
	At 31 March 2020	2,371,718	2,186	2,373,904
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
14.	Debtors
			2021	2020
			£	£
	Prepayments and accrued income		4,632 ৶৶৶৶৶৶৶	4,632 ৶৶৶৶৶৶৶

16

FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2021

15. Creditors: amounts falling due within one year

		2021	2020
		£	£
	Trade creditors	1,153	8,614
	Accruals and deferred income	6,921	3,608
	Social security and other taxes	15,496	3,521
	Barclay card commercial	307	207
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
		23,877	15,950
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
16.	Creditors: amounts falling due after more than one year
		2021	2020
		£	£
	Bank loans and overdrafts	52,347	51,769
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
17.	Provisions
			Provisions
			for
			Redundancy
			£
	At 1 April 2020 and 31 March 2021		51,311
			৶৶৶৶৶৶৶৶

18. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,012 (2020: £2,754).

19. Analysis of charitable funds

Restricted funds

Restricted funds
		At				At
	1	April 2020	Income	Expenditure	31 March 2021
		£	£	£		£
Restricted Fund		1,381,226	368,000	(337,021)		1,412,205
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶		৶৶৶৶৶৶৶৶৶৶৶৶
		At				At
	1	April 2019	Income	Expenditure		31 March 2020
		£	£	£		£
Restricted Fund		1,387,882	387,368	(394,024)		1,381,226
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶		৶৶৶৶৶৶৶৶৶৶৶৶

17

FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2021

19. Analysis of charitable funds (continued)

Endowment funds

Endowment funds
		At			At
	1	April 2020	Income	Expenditure	31 March 2021
		£	£	£	£
Permanent Endowment Fund		975,748	–	–	975,748
		৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶
		At			At
	1	April 2019	Income	Expenditure	31 March 2020
		£	£	£	£
Permanent Endowment Fund		975,748	–	–	975,748
		৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶

20. Related parties

The charity did not undertake any transaction with related parties.

The charity trustees' were not paid or reimbursed expenses during the year and no charity trustee received any emoluments or payment for professional or other services.

18